Georgia – Proposal to Amend and Revoke Agricultural Regulation

SALT Report 1909 – The Georgia Department of Revenue released a list of sales and use tax regulations regarding agriculture that they propose to amend or revoke. The Department proposes to amend sales and use tax Regulation 560-12-2-.03 Agricul… Continue reading Georgia – Proposal to Amend and Revoke Agricultural Regulation

California – Emergency Regulation Regarding Lumber Products Assessment Adopted

SALT Report 1908 – On October 23, 2012, the California State Board of Equalization adopted on an emergency basis Regulation 2000 as required by Assembly Bill 1492. AB 1492 implements the 1% assessment on purchases of lumber products and engineered… Continue reading California – Emergency Regulation Regarding Lumber Products Assessment Adopted

Massachusetts – Web-Based Subscription Service is Taxable as Software

SALT Report 1907 – The Massachusetts Department of Revenue issued a Letter Ruling regarding whether an out-of-state Taxpayer’s sales of internet subscription services are taxable sales of prewritten software. With the purchase of a subscription, t… Continue reading Massachusetts – Web-Based Subscription Service is Taxable as Software

Mississippi – Governor Recommends End to Accelerated Sales Tax Payment

SALT Report 1906 – In his Executive Budget for Fiscal Year 2014, Mississippi Governor Phil Bryant urged the state’s Legislature to exempt small businesses from having to make an accelerated sales tax payment. Currently, businesses with an average … Continue reading Mississippi – Governor Recommends End to Accelerated Sales Tax Payment

Washington – Updated SST Certificate of Compliance

SALT Report 1905 – The Washington Department of Revenue has revised its Streamlined Sales and Use Tax Certificate of Compliance. The Certificate now states that Washington does not require a seller to file a return if, at the time the seller regis… Continue reading Washington – Updated SST Certificate of Compliance